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I-3 - Taxation Act

Section 1109
Disposition versions

Full text
1109. A mortgage investment corporation may deduct in computing its income the taxable dividends, other than capital gains dividends, which it pays during the year or within the 90 days following the end of such year.
However, such deduction may be made only to the extent that such dividends were not deductible by the corporation in computing its income for the preceding year.
1974, c. 18, s. 41; 1978, c. 26, s. 212; 1996, c. 39, s. 273; 1997, c. 3, s. 71.
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